LJ Blogs: How to file Income Tax Return for the Assessment Year 2025-26

1. Determine Your ITR Form

Based on your income sources, you’ll choose one of these forms:

ITR‑1(Sahaj) : Salaried individuals with income up to ₹50 lakh, one house property, and other sources (interest, etc.)
ITR‑2: Individuals/HUFs without business income but with capital gains, multiple house properties, income from abroad, etc.
ITR‑3: If you have business or professional income
ITR‑4 (Sugam): For presumptive business/profession income – again up to ₹50 lakh

Ensure eligibility first to avoid errors or rejections.

Essential documents include:

Form 16 (salary), Form 16A/26AS/AIS (TDS details), bank statements
Proofs for deductions: 80C (investments like PPF, insurance), 80D (health insurance), HRA receipts, housing loan statements, etc.

Due Date: 31 July 2025 (regular), extended to 15 September 2025 (with late fee)
Tax Regime Default: New tax regime applied by default. To take advantage of deductions, opt out and select the old regime during filing.

Log in at the e-filing portal using PAN and password
Navigate: e‑File → Income Tax Returns → File Income Tax Return (incometax.gov.in)
Choose Assessment Year 2025‑26, mode Online
Start New or resume draft
Select status (individual/HUF) & proceed to pick your ITR form
Provide reason for filing (e.g., income > basic exemption, refund claim)
Choose tax regime (“Yes” to opt for old if you want deductions)
Verify pre-filled info, then enter income details & claim deductions
Validate tax computation
Pay due tax (preferable through “Pay Now”) or proceed if none due
Preview and submit, then e-verify via OTP/net-banking – mandatory within 30 days

Double-check bank interest, TDS, and deduction claims (policy numbers, landlord details, etc.) to ensure legitimacy

Step
1	Identify correct ITR form
2	Collect docs (Form16, 26AS, investment proofs)
3	Prepare & compare tax regimes
4	File online: login → select AY → form → income/deductions → pay/submit → e-verify
5	Keep acknowledgment and track refunds